Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Income Tax - Highlights / Catch Notes

Home Highlights March 2018 Year 2018 This

Recovery of dues of the erstwhile owners of the property - ...

Case Laws     Income Tax

March 14, 2018

Recovery of dues of the erstwhile owners of the property - attachment orders - The transfer took place in the year 2007. No action was taken by the department for nearly 10 years. It was only when the petitioner asked for benefit of amnesty scheme the said view was taken. Even on ground of delay, laches and inaction, the department cannot be allowed to open such old issues. - HC

View Source

 


 

You may also like:

  1. Recovery of outstanding dues - attachment of property - 100% EOU vacated the property before completion of export obligations - recovery cannot be made from the Lessor...

  2. Priority of dues between the Central Excise Department and secured creditors in cases of attachment of properties for recovery. The Supreme Court held that the Central...

  3. Recovery proceedings - Attachment orders - rights over the property - seeking transfer of property in favor of purchaser - In this case admittedly the transfer was on...

  4. Attachment orders - The transfer of immovable property can only be, by way of a sale deed. In the absence of a deed of conveyance, duly stamped and registered, no right,...

  5. Validity of provisional attachment order challenged - petitioner lawful owner of property - no notice issued violating natural justice principles - duty on Adjudicating...

  6. Recovery of excise dues payable by the erstwhile owner of the land and property - Dues of central excise became payable on the manufacturing of excisable items by the...

  7. Right of Auction Purchaser of property - Recovery of Outstanding dues of Bank and tax dues under the VAT / sales tax act - Priority of claims - Attachment order - The...

  8. Predicate offence involving meagre disclosed income but substantial investment in properties without proof of legitimate source. Provisional attachment of immovable...

  9. Recovery of tax dues - property purchased by the appellant was under attachment - petitioner had no knowledge of such attachment - The petitioner being bonafide...

  10. Recovery of duty from lessee of the tea garden - Default to pay excise duty - power to issue the attachment/detention order for realization of dues - order of recovery...

  11. Attachment of immovable property - Recovery proceedings against the buyer of the property from the defaulter assessee - a person who had taken possession and made...

  12. Attachment of immovable properties - creation of charge on such properties for the recovery of the dues of her husband - if the petitioner is correct in contending that...

  13. Capital gain in respect of sale of only one property - addition u/s 50C - assessee itself had leasehold rights in the said property and hence in instant facts, the...

  14. Attachment of property of related company - some common director - Default/dues on the part of another Company (dealer) - The language of the statute is very clear u/s...

  15. Attachment orders u/s 281B - no sale of immovable property can be made after the expiry of three years from the end of the financial year in which the order giving rise...

 

Quick Updates:Latest Updates